CPA Continuing Education Class: Understanding CPA Communication Privileges in Tax Practice
Learn an overview of confidentiality privileges that shield taxpayer communications with their non-attorney tax professional from discovery by the Federal government in tax controversy. Taxpayers are entitled to assert confidentiality privilege under Internal Revenue Code Section 7525, similar to the common law attorney-client privilege concerning communications with CPAs and Enrolled Agents. Also, some taxpayer communications with an expert, including CPAs and Enrolled Agents, enjoy privilege protection from discovery by the government under the “work product” doctrine. Additionally, communications between clients, attorneys, CPAs and Enrolled Agents may enjoy privilege protection under the “Kovel” judicial doctrine when the professional is retained to assist an attorney. Significant limitations attached to non-attorney privileges are critical for tax professionals to understand. Further, to avoid compromising a taxpayer communicating with an expectation of privilege that will not withstand challenge. Learn from the perspective of a non-attorney tax professional with experience in addressing each of the privilege issues in tax practice.
When: July 29th, 2022 @ 10am – 11:50am
Where: ASCPA Learning Center
ASCPA Live Online Webcast
(602) 252-4144
For more information about this event, please click here
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